2013 (9) TMI 916

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..... cate appears for the respondent i.e. heirs and legal representative of one Rameswar Prasad Gupta, waives the service of Notice of Appeal. We dispose of the matter by the following judgment and order :- The present appeal is sought to be preferred against this judgment and order of the Central Excise, Service Tax, Appellate Tribunal, East Zonal Bench, Kolkata. In the cause title we notice the name .....

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..... ars that appeal filed against a person in the same manner as it has been filed earlier. Therefore, that appeal is also bad in law as the same was preferred against a person having no entity under the law. 4. Accordingly, that appeal has been dismissed rightly but the grounds on which it has been dismissed is not adjudicated by this Court. 5. Therefore, we grant leave to the appellant to take ste .....

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